Bulletin No. 2019-02 V SNC - 1 December 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

Nonfe

d

Exch/ 

Nonexch

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

1

1 610000 Operating Expenses/Program Costs E F/N E/U

1 615000 Expensed Asset E E/U

1 619000 Contra Bad Debt Expense - Incurred for Others E F/N E/U

1 619900 Adjustment to Subsidy Expense E N E/U

1 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the 

Federal Financing Bank

E F E/U

1 632000 Interest Expenses on Securities E F/N E/U

1 633000 Other Interest Expenses E F/N A E/U

1 633800 Remuneration Interest E F/N E

1 634000 Interest Expense Accrued on the Liability for Loan Guarantees E N E/U

1 640000 Benefit Expense E F/N/Z E/U 4

1 650000 Cost of Goods Sold E F/N E/U

1 660000 Applied Overhead E N E/U

1 661000 Cost Capitalization Offset E N E/U

1 671000 Depreciation, Amortization, and Depletion E N E/U

1 672000 Bad Debt Expense E F/N E/U

1 673000 Imputed Costs E F E/U

1 679000 Other Expenses Not Requiring Budgetary Resources E F/N A E/U

1 679500 Contra Expense-Non-Fiduciary Deposit Fund Intragovernmental Administrative E N A E/U

1 680000 Future Funded Expenses E F/N/Z E/U 2, 4

1 685000 Employer Contributions to Employee Benefit Programs Not Requiring CurrentYear Budget Authority (Unobligated)E F E/U 4

1 690000 Non-Production Costs E F/N/Z E/U 3, 4

1 717100 Gains on Changes in Long-Term Assumptions - From Experience E N X E/U

1 717200 Losses on Changes in Long-Term Assumptions - From Experience E N X E/U

1 721000 Losses on Disposition of Assets - Other E N X E/U 4

1 721100 Losses on Disposition of Investments E F/N X A E/U 4

1 721200 Losses on Disposition of Borrowings E F X E/U 4

1 728000 Unrealized Losses E F/N X E/U 4

1 728100 Unrealized Losses - Exchange Stabilization Fund (ESF) E N X E

1 729000 Other Losses E F/N X E/U 4

1 729090 Losses on International Monetary Fund Assets E X U

1 729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest and Charges E N X E

1 729200 Other Losses From Impairment of Assets E N X E/U 4

1 730000 Extraordinary Items E N X E/U 4

1 750000 Distribution of Income - Dividend E N/Z X E/U 4

1 760000 Changes in Actuarial Liability E N E/U 4

1 880100 Offset for Purchases of Assets E F E/U

1 880200 Purchases of Property, Plant, and Equipment E F E/U

1 880300 Purchases of Inventory and Related Property E F E/U

1 880400 Purchases of Assets - Other E F E/U

2

2 510000 Revenue From Goods Sold E F/N X E/U

2 510900 Contra Revenue for Goods Sold E F/N X E/U

2 520000 Revenue From Services Provided E F/N X A E/U 4

2 520900 Contra Revenue for Services Provided E F/N X A E/U

2 531000 Interest Revenue - Other E F/N X A E/U 4

2 531100 Interest Revenue - Investments E F/N X A E/U 4

2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N X A E/U 4

2 531300 Interest Revenue - Subsidy Amortization E N X E/U 4

2 531400 Dividend Income Accounted for Under the Provisions of the Federal Credit 

Reform Act

E N X E/U

2 531500 Contra Revenue for Dividend Income Accounted for Under the Provisions of the 

Federal Credit Reform Act

E N X E/U

2 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N X A E/U 4

2 531800 Contra Revenue for Interest Revenue - Investments E F/N X A E/U 4

Section V

USSGL Crosswalk - Statement of Net Cost

Fiscal Year 2019 Reporting

Gross Program Costs (Note 22):

Program A:

Gross costs

Less: earned revenue
Bulletin No. 2019-02 V SNC - 2 December 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

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Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Net Cost

Fiscal Year 2019 Reporting

2 531900 Contra Revenue for Interest Revenue - Other E F/N X A E/U 4

2 532500 Administrative Fees Revenue E F/N X A E/U

2 532900 Contra Revenue for Administrative Fees E F/N X A E/U

2 540000 Funded Benefit Program Revenue E F/N X E/U

2 540500 Unfunded FECA Benefit Revenue E F/N X U

2 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F/N X U

2 540900 Contra Revenue for Funded Benefit Program Revenue E F/N X E/U

2 550000 Insurance and Guarantee Premium Revenue E N X E/U

2 550900 Contra Revenue for Insurance and Guarantee Premium Revenue E N X E/U

2 571300 Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable 

from a Federal Agency - Other Than the General Fund of the U.S. Government

E F X A E/U 4

2 590000 Other Revenue E F/N X A E/U 4

2 590900 Contra Revenue for Other Revenue E F/N X A E/U 4

2 592100 Valuation Change in Investments - Exchange Stabilization Fund (ESF) E N X E/U

2 592200 Valuation Change in Investments for Federal Government Sponsored Enterprise E N X E/U

2 599700 Financing Sources Transferred In From Custodial Statement Collections E F X A E/U 4

2 711000 Gains on Disposition of Assets - Other E N X E/U 4

2 711100 Gains on Disposition of Investments E F/N X E/U 4

2 711200 Gains on Disposition of Borrowings E F X E/U 4

2 718000 Unrealized Gains E F/N X E/U 4

2 718100 Unrealized Gain - Exchange Stabilization Fund (ESF) E N X E

2 719000 Other Gains E F/N X E/U 4

2 719090 Gains on International Monetary Fund Assets E X U

2 719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest and Charges E N X E

3

4

4 727100 Gains on Changes in Long-Term Assumptions E N X E/U

4 727200 Losses on Changes in Long-Term Assumptions E N X E/U

5

6

6 640000 Benefit Expense E F/N/Z E/U 5

6 680000 Future Funded Expenses E F/N/Z E/U 5

6 685000 Employer Contributions to Employee Benefit Programs Not Requiring CurrentYear Budget Authority (Unobligated)E F E/U 5

6 690000 Non-Production Costs E F/N/Z E/U 5

6 721000 Losses on Disposition of Assets - Other E N X E/U 5

6 721100 Losses on Disposition of Investments E F/N X A E/U 5

6 721200 Losses on Disposition of Borrowings E F X E/U 5

6 728000 Unrealized Losses E F/N X E/U 5

6 729000 Other Losses E F/N X E/U 5

6 729200 Other Losses From Impairment of Assets E N X E/U 5

6 730000 Extraordinary Items E N X E/U 5

6 750000 Distribution of Income - Dividend E N/Z X E/U 5

6 760000 Changes in Actuarial Liability E N E/U 5

7

7 520000 Revenue From Services Provided E F/N X A E/U 5

7 531000 Interest Revenue - Other E F/N X A E/U 5

7 531100 Interest Revenue - Investments E F/N X A E/U 5

7 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N X A E/U 5

7 531300 Interest Revenue - Subsidy Amortization E N X E/U 5

7 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N X A E/U 5

7 531800 Contra Revenue for Interest Revenue - Investments E F/N X A E/U 5

7 531900 Contra Revenue for Interest Revenue - Other E F/N X A E/U 5

7 571300 Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable 

from a Federal Agency - Other Than the General Fund of the U.S. Government

E F X A E/U 5

Net program costs:

This line is calculated. Equals sum of lines 1 minus 2.

(Gain)/Loss on pension, ORB or OPEB Assumption Changes (Note 15):

Net program costs including Assumption Changes:

This line is calculated. Equals the sum of lines 3 through 4.

Costs not assigned to programs

Less: earned revenues not attributed to programs
Bulletin No. 2019-02 V SNC - 3 December 2018

Part 2

SUPPLEMENT

Line 

No.

USSGL 

Acct. USSGL Account Title

Begin

/ End

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d

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Nonexch

Cust/ 

Noncust

Reporting 

Type Code

Addl. 

Info.

Section V

USSGL Crosswalk - Statement of Net Cost

Fiscal Year 2019 Reporting

7 590000 Other Revenue E F/N X A E/U 5

7 590900 Contra Revenue for Other Revenue E F/N X A E/U 5

7 599700 Financing Sources Transferred In From Custodial Statement Collections E F X A E/F/U

7 711000 Gains on Disposition of Assets - Other E N X E/U 5

7 711100 Gains on Disposition of Investments E F/N X E/U 5

7 711200 Gains on Disposition of Borrowings E F X E/U 5

7 718000 Unrealized Gains E F/N X E/U 5

7 719000 Other Gains E F/N X E/U 5

8

 1

 2 Excludes non-recurring cleanup costs.

 3 Report stewardship costs separately.

 4 Includes the amount of cost or revenue directly traceable to programs, excludes 

amounts not assigned to programs.

 5 Includes the amount of cost or revenue indirectly traceable to programs, excludes 

amounts assigned to programs.

Use the USSGL account attribute domains as provided in USSGL Section IV, page 4.

This line is calculated. Equals sum of lines 5 and 6 minus 7.

FOOTNOTES AND ADDITIONAL INFORMATION:

Net cost of operations